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Rule 4(1) states that the Rules shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits. [12] Rule 9 allows the Court to dispense with compliance with the rules where it is in the interest of justice. [13] Finally, pursuant to subsection 126(4)(e), a case management judge may make any order that is considered just in the circumstances. ...

And, finally, in making its decision, the Tax Court appears to have carefully considered all of Mr. ...

The proper force of law in Canada, to the extent that it has been included in computing the taxpayer’s income for the year.... approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes (cf. ...

However, the factors to be considered and the weight to be given to each, cannot be rigidly formulated. ... As an agent, the Co-op cannot be considered to be the debtor of the Appellants ... It is the fruit of the livelihood that needs to be considered as protected by section 87. ...

Recommend firm be considered an acceptable source." That is February 1991?                     ... He ignored Adechsa and considered only the Singapore manufacturer because Adechsa actually incurred losses on its sales of ranitidine to the appellant once transfer prices and royalties paid to Glaxo Group are considered. ... Canada, [50] a decision of the Supreme Court of Canada also considered subsection 56(2) of the Act. ...

One such instrument was considered by this Court in Royal Bank of Canada v. ... The new Ontario provision does not appear to have been considered by the courts.  ... The appellant chose to exercise its right to compensation, and that is the right that must be considered. ...

BACKGROUND FACTS [13] Certain background facts that are material to these appeals were considered in the TCC Decision, notably in paragraphs 10 to 99. ... THE RELEVANT TRANSACTIONS [29] The Court did not have the benefit of an agreed statement of facts but considered the testimony of Grenon as well as the documentary evidence. ... None of the other fact witnesses described in the TCC Decision were questioned on the FMO reorganization. [30] The Court also considered the expert evidence of Alan B. ...

It appears that, prior to 2014, the City and the OPMC applied the agreement that had been reached by the parties as to which areas should or should not be considered “urban park” not subject to PILTs. ... The City does, however, submit that the Bonsecours Basin Pavilion, including buildings 4 (the Terrasse Bonsecours) and 5 (the Chalet Bonsecours), must be considered federal property in light of its commercial and independent function as a restaurant. ... Fruits and other products of the soil may be considered to be movables, however, when they are the object of an act of disposition.   900. ...